To reduce the business inventory tax

This constitutional amendment (HJR 34) proposes changing West Virginia's constitution to give the legislature greater flexibility in taxing tangible personal property. It would allow the legislature to exempt specific property types (like motor vehicles) from ad valorem tax, reduce tax rates for certain items, set different tax rates for different property categories, or classify property as real vs. personal for tax purposes. The amendment requires voter approval in the 2026 general election to take effect. It does not enact a specific tax reduction but creates a constitutional framework for future legislative action on property taxation.